内部控制成本投入对企业综合收益的影响  

Study on Impact of Cost Inputs of Internal Control to Enterprise Income

作　　者：李兰云[1] 高莉[1] 

机构地区：[1]陕西科技大学管理学院

出　　处：《财务与金融》2014年第4期38-40,共3页Accounting and Finance

摘　　要：内部控制作为企业管理和经营的一个工具,在竞争如此激烈的市场中起着很重要的作用。文章重点结合我国企业内部控制(以下简称"内控")的现状,采用案例以及理论分析方法,研究企业内部控制的成本投入对其综合收益的影响,并给出建议。得出企业应根据自身实际,尽可能建立基于成本效益原则的内部控制,以使企业内部控制的效益达到最大化。As an important tool for management and operation of the enterprise, internal control plays a very important role in such a competitive market. Combined with the status qno of China＇s internal control, the paper uses case studies and theoretical analysis method to study the impact of cost inputs of internal control to enterprise income. And the paper finally draw a conclusion that based on enterprises＇ own reality, they should establish internal control which is based on the cost-effective principle as far as possible and to enable enterprises to maximize the effectiveness of internal control.

关 键 词：内部控制 内部控制成本 成本效益原则 综合收益 

分 类 号：F275[经济管理—企业管理]